The amount specified by Cabinet Order prescribed in Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents) of the Act is to be, out of the amount of income pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act (referred to as "income attributable to a permanent establishment" in the following paragraph), the amount of income pertaining to foreign source income (meaning foreign source income prescribed in Article 165-6, paragraph (1) of the Act; the same applies in the following paragraph).
法第百六十五条の六第一項（非居住者に係る外国税額の控除）に規定する政令で定める金額は、法第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得（次項において「恒久的施設帰属所得」という。）に係る所得の金額のうち国外源泉所得（法第百六十五条の六第一項に規定する国外源泉所得をいう。次項において同じ。）に係る所得の金額とする。
In applying the provisions of the preceding paragraph, where, among the amounts included in necessary expenses in the calculation of the amount of real property income, the amount of business income, or the amount of miscellaneous income (excluding, from the amount of business income and the amount of miscellaneous income, those pertaining to the felling of trees in forested land or the transfer of that land) calculated for the income attributable to a permanent establishment of the Nonresident for that year pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act in accordance with the provisions of Part II, Chapters I and II (Calculation of the Tax Base of Income Taxes on Residents, etc.) of the Act, there is an amount of selling expenses, general administrative expenses, or other expenses incurred in the operations that should generate those incomes, prescribed in Article 37, paragraph (1) (Necessary Expenses) of the Act, that were incurred in relation to both the operations that should generate income pertaining to foreign source income and the operations that should generate income pertaining to income attributable to a permanent establishment other than that (hereinafter referred to as the "amount of common expenses" in this paragraph and the following paragraph), that amount of common expenses is to be allocated as necessary expenses in the calculation of the amount of income pertaining to foreign source income and the amount of income pertaining to income attributable to a permanent establishment other than that, on the basis found to be reasonable in light of the content of those operations and the nature of the expenses, out of the revenue pertaining to those operations, the value of assets, the number of employees, and other bases.
前項の規定を適用する場合において、非居住者のその年分の恒久的施設帰属所得につき法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により法第二編第一章及び第二章（居住者に係る所得税の課税標準の計算等）の規定に準じて計算した不動産所得の金額、事業所得の金額又は雑所得の金額（事業所得の金額及び雑所得の金額のうち山林の伐採又は譲渡に係るものを除く。）の計算上必要経費に算入された金額のうちに法第三十七条第一項（必要経費）に規定する販売費、一般管理費その他これらの所得を生ずべき業務について生じた費用で国外源泉所得に係る所得を生ずべき業務とそれ以外の恒久的施設帰属所得に係る所得を生ずべき業務の双方に関連して生じたものの額（以下この項及び次項において「共通費用の額」という。）があるときは、当該共通費用の額は、これらの業務に係る収入金額、資産の価額、使用人の数その他の基準のうちこれらの業務の内容及び費用の性質に照らして合理的と認められる基準により国外源泉所得に係る所得とそれ以外の恒久的施設帰属所得に係る所得の金額の計算上の必要経費として配分するものとする。
A Nonresident who has allocated the amount of common expenses pursuant to the provisions of the preceding paragraph must prepare documents stating the matters forming the basis of the calculation of that allocation and other documents specified by Ministry of Finance Order.
A Nonresident to whom the provisions of Article 165-6, paragraphs (1) to (3) of the Act apply must attach to the Tax Return, Amended Return, or written request for Reassessment a document stating the details of the calculation of the amount of foreign-source income prescribed in paragraph (1) of that Article for that year.
法第百六十五条の六第一項から第三項までの規定の適用を受ける非居住者は、確定申告書、修正申告書又は更正請求書にその年分の同条第一項に規定する国外所得金額の計算に関する明細を記載した書類を添付しなければならない。
Read this with the articles around it
foreign source incomemachine translation
「国外源泉所得」
In Article 292-7, foreign source income as defined in Article 165-6, paragraph (1) of the Income Tax Act: the part of a nonresident's income attributable to a permanent establishment that has its source outside Japan.
Defined inArticle 292-7, paragraph (1)· applies only in this provision and in Article 292-7, paragraph (2)
income attributable to a permanent establishmentmachine translation
「恒久的施設帰属所得」
For a nonresident with a permanent establishment, the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act — that listed in Article 161, paragraph (1), items (i) and (iv) of that Act, among it the income attributable to the permanent establishment in Japan.
Short name set inArticle 292-7, paragraph (1)· applies only in this provision and in Article 292-7, paragraph (2)
amount of common expensesmachine translation
「共通費用の額」
The selling, general and administrative and other expenses counted as necessary expenses that arose in connection both with the business producing the income the paragraph singles out and with other business, which must be shared out between them on a reasonable basis such as revenue, asset values or number of employees.
Short name set inArticle 292-7, paragraph (2)· applies only in this paragraph and in Article 292-7, paragraph (3)